HS Code for Fresh toothfish fillets

Fresh toothfish fillets are classified under HS code 0304.46 according to the Harmonized System's hierarchical structure for fish and crustaceans. This specific code is situated within Chapter 3, which covers fish and crustaceans, molluscs, and other aquatic invertebrates. Heading 0304 is dedicated to fish fillets and other fish meat, whether or not minced, but specifically excludes whole fish or fish that has only been headed or gutted. The subheading 0304.46 is reserved for fresh or chilled fillets of the genus Dissostichus, which includes both Patagonian and Antarctic toothfish. Classification is determined by the state of the product (fresh or chilled, not frozen) and the specific cut (fillets). A fillet is defined as the strips of meat cut parallel to the backbone of the fish, representing the fleshy portion. Under General Rule of Interpretation (GRI) 1, classification is determined by the terms of the headings and any relative section or chapter notes. Since the product is a fillet and is fresh/chilled, it must fall under the 0304.4x series, and the species-specific note for toothfish directs it to 0304.46.

Products Included

• Fresh Patagonian toothfish fillets (Dissostichus eleginoides)
• Chilled Antarctic toothfish fillets (Dissostichus mawsoni)
• Skin-on fresh toothfish fillets
• Skinless and boneless chilled toothfish fillets
• Fresh toothfish portions cut from fillets

Common Misclassification

A frequent error in classification involves confusing 0304.46 with 0304.55. While both cover fresh or chilled toothfish, 0304.55 is reserved for fish meat that is not in fillet form, such as minced meat or trimmings. Another common mistake is using 0304.85, which is the correct code for toothfish fillets that have been frozen. Importers must also distinguish this from 0302.83, which applies to whole fresh toothfish (or headed/gutted) rather than fillets. Misclassifying fresh fillets as frozen or vice versa can lead to significant customs delays and potential fines due to different regulatory requirements for cold chain management.

FAQ

What is the HS code for fresh toothfish fillets?

The HS code for fresh or chilled toothfish fillets is 0304.46.

Does this code include frozen toothfish fillets?

No, frozen toothfish fillets are classified under HS code 0304.85. The 0304.46 code is strictly for fresh or chilled products that have not been frozen.